Taxes Consolidation Act 1997 section 949G

Withdrawal and dismissal of appeals

Section 949G sets out the rules governing the withdrawal and dismissal of appeals before the Appeal Commissioners make a determination.

• An appellant may withdraw an appeal at any time before a determination is made by giving written notice to the Appeal Commissioners, who must then notify the other party.
• An appeal is treated as dismissed where the parties settle by agreement, the Commissioners refuse the appeal, or the appellant fails to attend the hearing.
• Where a settlement agreement provides that the original decision shall not stand in whole or in part, the deemed dismissal does not override the terms of that agreement.
• Where an appeal is dismissed or treated as dismissed, no determination is required and the matter is treated as if no appeal had ever been made.